Landlords will welcome the decision in a case concerning the administration of the Game group of companies. The Court of Appeal held that an administrator or liquidator must pay the rent arising in respect of property leased by the insolvent…
The Sentencing Council has published a sentencing guideline for environmental offences which sets out a 12-step sentencing process to punish offenders, prevent reoffending and remove financial gain. The guideline uses turnover as a starting point in the process of setting…
In a case which underlined the special regard that planners must have to the setting of heritage buildings, a local authority has succeeded in its High Court challenge to plans for an 86-metre high wind turbine, which it claimed would…
A businessman who accused the scientist inventors of an innovative and potentially highly lucrative ‘energy from waste’ process of reneging on their agreement to exploit it through his company has failed to convince the High Court that they violated their…
Following a recent First-tier Tribunal (Tax Chamber) decision, owner-managed businesses may need to review arrangements for shifting income from higher rate taxpaying shareholders to their lower rate taxpaying spouses if those arrangements involve dividend waivers. The tribunal held that dividend…
The door appears to have finally slammed shut on a family’s attempt to obtain Business Property Relief (BPR) from Inheritance Tax (IHT) in respect of a property which had been operated as a furnished holiday letting by their late mother.…
When land has been used by someone who has no legal entitlement to use it for 20 years without interruption, an ‘easement’ can arise under the Prescription Act 1832. In principle, an easement gives the legal right to continue the…
Two civil servants who received lower severance payments than younger colleagues would have been entitled to when leaving their posts on a voluntary basis have achieved a resounding success in their age discrimination claims. The men were employed by the…
In refusing to increase a £6,000 damages pay-out awarded to an Army chef after he was called a ‘dumb black b***ard’ by a sergeant, the Court of Appeal has underlined the importance of public perception and that victims of race…
Under Section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992, employers have a duty to consult with appropriate representatives of employees concerning forthcoming redundancies if 20 or more employees are to be dismissed at one establishment within…